Accounting/Ethics

The Principles Workbook: Steering Your Board Toward Good Governance and Ethical Practice

Author(s): 

BoardSource

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The Principles Workbook makes it easier for boards of directors and staff leaders to assess the areas where their organizations are doing well and where there is room for improvement. It distills the core concepts in each of the 33 principles and suggests points for board and staff to discuss about their current practices. Progress worksheets accompanying each of the four sections assist nonprofits and foundations in making plans and recording their progress.

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Fraudbusters: Keeping Your Name Out of the Evening News

Author(s): 

NonprofitCentral

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The problem is that the implementation of sound financial controls has not kept pace with the huge increases in revenues. For many groups being upfront about anti-fraud prevention is unfamiliar and uncomfortable territory. People are dealing with friends and neighbors, some of whom they have known for years. It can be awkward to ask the woman who went through Lamaze classes with you, whose children have sleepovers with yours, to start using cash count sheets and having a second signature on checks and turning over the books for an annual audit.

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Nonprofit Investment Policies: Practical Steps for Growing Charitable Funds

Author(s): 

Robert P. Fry, Jr.

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The first book to discuss the development of investment policies specifically for nonprofit organizations, Nonprofit Investment Policies helps directors, trustees, and development officers at nonprofits create sound, comprehensive policies for their financial advisors. Covering every element of investment strategy for nonprofits, the book explains investing legal concerns, the investment environment, the internal organization of an efficient charity, how to get started in investment, how to use investment successes as a fund-raising tool, and much more.

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Financial Responsibilities of Nonprofit Boards

Author(s): 

Lang, Andrew

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Provides your board members with an understanding of their financial responsibilities, including an overview of financial oversight and ways to ensure against risk. This book will help your board understand financial planning, the IRS Form 990, and the audit process. Also included are financial board and staff job descriptions and charts on essential financial documents and reports, including due dates and filing procedures. (Part of BoardSource's Governance Series)

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Three Steps to Fiduciary Responsibility: Carverguide 3

Author(s): 

Carver, John

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Offers a strategic approach to the issues of finances and board responsibility, revealing how a board can get down to the business of governing its organization's financial planning by controlling budget values rather than budget numbers. Shows how a board can address the issue of actual fiscal conditions by creating policies that safeguard an organization's real fiscal health.

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Sarbanes Oxley for Nonprofits: A Guide to Building Competitive Advantage

Author(s): 

Jackson, Peggy; Fogarty, Toni

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An essential guide for all nonprofit executives and boards who want to know how the new legislation can enhance their organization's mission. By establishing a "platinum standard" of operations and governance within nonprofit organizations, executives and board members will be better equipped to attract high-quality staff and board members, as well as the attention of donors and other potential funding sources.

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Governance Reform: It's Only Just Begun

Author(s): 

Fram, Eugene

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Three financial upheavals have jarred the business and nonprofit worlds in the last 20 years. But related governance reforms, such as Sarbanes-Oxley, the Intermediate Sanctions Act, and new security exchange regulations, are just being employed. Consequently, the internal control information reaching boards is not what it should be. Applications of ethics codes need more attention. Directors' time requirements are expanding. Board agendas are more extensive, and committees, especially audit groups, are meeting more frequently.

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Governance Committee

Author(s): 

Lakey, Berit; Hughes, Sandra; Outi, Flynn

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Discusses this group's challenging responsibility in overseeing the performance of the board and managing compliance to the organization's mission. A governance committee is important; it ensures the constant health and effectiveness of the full board and the work it performs for the organization. It expands the traditional idea of a nominating committee, clarifying the variety of responsibilities a governance committee truly has.

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Guide to nonprofit corporate governance in the wake of Sarbanes-Oxley

Author(s): 

ABA Coordinating Committee

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Provides a complete overview of the major reforms enacted or triggered by the Sarbanes-Oxley Act, including governance reforms promulgated by the SEC and the Stock Exchanges. Also included are 10 key governance principles derived from such reforms, and the potential challenges and benefits of applying such principles in the nonprofit context are discussed. This book was written primarily for directors of nonprofit organizations. (Part of BoardSource's series: Step-by-Step: Nonprofit Legal Issues)

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Governance as Leadership: Reframing the Work of Nonprofit Boards

Author(s): 

Chait, Richard P.

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Informed by theories that have transformed the practice of organizational leadership, this book sheds new light on the traditional fiduciary and strategic work of the board and introduces a critical third dimension of effective trusteeship: generative governance. It serves boards as both a resource of fresh approaches to familiar territory and a lucid guide to important new territory, and provides a road map that leads nonprofit trustees and executives to governance as leadership. (Part of BoardSource's series: Step-by-Step: A Chief Executive's Toolkit)

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